摘要
为了改善内部控制质量、降低企业运营风险,选取2014—2017年存在内部控制缺陷的A股上市公司为研究样本。通过Logistic回归分析对上市公司内部审计效率是否以及如何影响内部控制缺陷修复进行了检验,并进一步检验内部审计独立性在其中的调节作用。研究发现,内部审计效率能够促进上市公司内部控制缺陷的修复;内部审计独立性是内部审计发挥其作用必不可少的前提,与低水平内部审计独立性的内部控制环境相比,较高的内部审计独立性会促进内部审计效率对内部控制缺陷修复的积极作用。
In order to improve the quality of internal control and reduce the risk in enterprise operation,the research selects the A-share listed companies with internal control weaknesses from 2014 to 2017 as research samples.Through Logistic regression analysis,the paper examines whether and how internal audit efficiency affects the repair of internal control weaknesses,and further examines the moderating effect of internal audit independence.It is found that the efficiency of internal audit can promote the repair of internal control weaknesses of listed companies.Internal audit independence is the essential premise for internal audit to play its role.Compared with the internal control environment with low level of internal audit independence,higher internal audit independence will promote the positive role of internal audit efficiency in the repair of internal control weaknesses.
作者
吴粒
王蕾
林楠
WU Li;WANG Lei;LIN Nan(School of Business Administration, Northeastern University, Shenyang 110169, China)
出处
《东北大学学报（社会科学版）》
CSSCI
北大核心
2021年第4期34-41,共8页
Journal of Northeastern University(Social Science)
基金
国家自然科学基金青年资助项目(71802044)。
关键词
内部审计效率
内部审计独立性
内部控制缺陷修复
internal audit efficiency
internal audit independence
repair of internal control weaknesses
